Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-312025-05-31false12024-06-01trueNo description of principal activity1falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14112761 2024-06-01 2025-05-31 14112761 2023-06-01 2024-05-31 14112761 2025-05-31 14112761 2024-05-31 14112761 c:Director1 2024-06-01 2025-05-31 14112761 d:CurrentFinancialInstruments 2025-05-31 14112761 d:CurrentFinancialInstruments 2024-05-31 14112761 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 14112761 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14112761 d:ShareCapital 2025-05-31 14112761 d:ShareCapital 2024-05-31 14112761 d:RetainedEarningsAccumulatedLosses 2025-05-31 14112761 d:RetainedEarningsAccumulatedLosses 2024-05-31 14112761 c:OrdinaryShareClass1 2024-06-01 2025-05-31 14112761 c:OrdinaryShareClass1 2025-05-31 14112761 c:OrdinaryShareClass1 2024-05-31 14112761 c:FRS102 2024-06-01 2025-05-31 14112761 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14112761 c:FullAccounts 2024-06-01 2025-05-31 14112761 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14112761 e:PoundSterling 2024-06-01 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14112761









AARO PROPERTIES LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

 
AARO PROPERTIES LTD
REGISTERED NUMBER: 14112761

BALANCE SHEET
AS AT 31 MAY 2025

2025
2024
£
£

  

Current assets
  

Stocks
  
64,687
-

Debtors: amounts falling due within one year
 4 
100
100

Creditors: amounts falling due within one year
  
(66,091)
-

Net current (liabilities)/assets
  
 
 
(1,304)
 
 
100

  

Net (liabilities)/assets
  
(1,304)
100


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(1,404)
-

  
(1,304)
100


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 December 2025.




S Singh
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
AARO PROPERTIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.


General information

Aaro Properties Ltd ("the Company") is a private Company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, Hanbury Drive, London, England, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Stock

Work in progress respresents investment in assets and are recognised at cost. 

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Debtors

2025
2024
£
£


Other debtors
100
100


Page 2

 
AARO PROPERTIES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
2,687
-

Other creditors
63,404
-

66,091
-



6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



7.


Related party transactions

Included with other creditors are amounts owed to the director of £3,404 (2024 - £nil).


8.


Controlling party

The Company regards Mr S Singh as its controlling party.

Page 3